1. If ever had has miscalculated so that it is under absorbed the result if the air is not corrected will be that
a. inventory will be understated and net income will be overstated
b. inventory and net income will be overstated
c. inventory will be overstated and net income will be understated
d. inventory and net income will be understated

2. Inventory count tags are controlled
a. to prevent counting errors
b. to test cutoff
c. to prevent subsequent addition of goods to the inventory
d. for reasons specified and all of the choices